I have a Marumi DHG VARI ND2-400 in 77mm. Here are a few general comments about it.
-- Like all variable ND filters, it works via cross polarization. In effect, it's two circular polarizers placed face-to-face. So you will not see the same effect as you would with a standard polarizer.
-- Color shift with any actual filter, even a UV filter, is a reality. Marumi polarizers tend to transmit a little less green than blue or red. So if you need to color match with and without a filter, you'll find it hard to do so.
-- For any polarizer, the degree of polarization depend on the angle to the light source. This causes uneven exposure, which is especially noticeable on sky shots with wide angle lenses. For sky shots with a variable ND filter, you can get an ugly "X" exposure pattern. At high ND settings, you may even be able to detect the pattern on 35mm film with a 50mm lens.
As a result, I've used the Marumi less than I thought I would. We'll see if that changes once the pandemic passes and I'm shooting more.